Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Vol. 4 No. 1 (2022): Maret : Jurnal Mahasiswa

DETERMINAN PENGGELAPAN PAJAK

Claudio Abineno (Universitas Advent Indonesia)
Mila Susanti (Universitas Advent Indonesia)



Article Info

Publish Date
14 Dec 2022

Abstract

A Tax revenue is the largest source of state income used to carry out government work programs. But the phenomenon of tax evasion still occurs due to negligence and lack of literacy about tax rules and supervision from tax authorities. Therefore, this study aims to determine the factors that cause tax evasion carried out by tax subjects. This study used primary data through the distribution of questionnaires to respondents as tax subjects. The quantitative data is processed using causal associative methods. The results showed that understanding, justice, sanctions and the tax system had a significant effect on tax evasion both partially and simultaneously.

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Journal Info

Abbrev

jurnalmahasiswa

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Engineering Social Sciences

Description

Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa dengan e-ISSN= 2962-2891, p-ISSN= 2962-2883 merupakan platform publikasi jurnal yang mulai diresmikan pada tahun 2019. Jurnal Mahasiswa diterbitkan oleh Universitas Sains dan Tenologi Komputer yang bekerjasama dengan Fakultas Studi ...